Maulida Naba Samawati
Universitas Singaperbangsa Karawang

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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PROSES (Studi Kasus pada Usaha Kasur Ibu Nunung Kabupaten Karawang) Rahmah Novia; Nisa Fuji Budiarti; Maulida Naba Samawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.348 KB) | DOI: 10.55606/jaem.v2i1.165

Abstract

This study aims to understand and find out how to calculate the cost of production using the process costing method in the mattress business of Mrs. Nunung in the Karawang district. The method used in this research is a case study by making direct observations to the place of business and conducting interviews with the business owner, Mrs. Nunung. The results of the research that the researcher has done show that the production costs that arise in the September 2021 period are Rp. 62,3766,000 consisting of raw material costs of Rp. 55,016,000, the cost of auxiliary materials of Rp. 2,180,000, labor costs of Rp. 4,680,000 and factory overhead costs of Rp. IDR 500,000. The production cost added to each unit of mattress is Rp.121,061. So that there is a difference in calculations between the calculations of researchers and calculations according to Nunung's mother of Rp. 3,939. The total income of Mrs. Nunung's Mattress Business in September 2021 is Rp. 78,000,000.
Analisis Manajemen Modal Kerja (Studi Kasus PT Bank Tabungan Negara Tbk Tahun 2019-2022) Maulida Naba Samawati; Sopia Aprilia
Value : Journal of Management and Business Vol. 8 No. 1 (2023): Value: Journal of Management and Business
Publisher : Fakultas Ekonomi

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Abstract

Working capital management refers to two concepts: gross working capital, which is the total current assets minus current liabilities, and net working capital, which is the difference between current assets minus current liabilities. This study uses a descriptive method with a quantitative approach. The purpose of working capital management is to ensure the availability of sufficient net working capital to ensure the company's liquidity. The . fluctuations in the 2019-2022 period. These fluctuations occur because net working capital has increased and decreased, but total assets over the past 4 years have increased. The bank can suppress its current liabilities in order to increase the bank's income as a result, bank BTN has stable current liabilities. in 2019 the capital turnover ratio was higher than the capital turnover ratio that occurred in 2020, 2021 and 2022. This right means that liquidity that occurred in 2019 was indicated to be lower than in 2020, 2021 and 2022.